REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction
other · IRS · Rule · Published 2006-08-24 · Effective 2006-08-01 · 71 FR 49992
Document
Document number
E6-14000
Federal Register citation
71 FR 49992
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-08-24
Effective date
2006-08-01
Treasury docket
TD 9272
Abstract
This document contains corrections to final regulations (TD 9272) that were published in the Federal Register on Tuesday, August 1, 2006 (71 FR 43363) relating to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities.